We have compiled below list of Pakistan Custom Tariffs (PCT) Headings of services.
| HS codes (PCT Headings) | Services and Services Providers |
| 98.01 | Services provided by hotels, restaurants, marriage halls, lawns, clubs and caterers. |
| 9801.1000 | Services provided by hotels |
| 9801.2000 | Services provided by restaurants |
| 9801.3000 | Services provided by marriage halls and lawns |
| 9801.4000 | Services provided by clubs |
| 9801.5000 | Services provided by caterers, suppliers of food and drinks |
| 9801.6000 | Ancillary services provided by hotels, restaurants, marriage halls, lawns, caterers |
| 9801.7000 | Services provided by messes and hostels |
| 9801.9000 | Other |
| 98.02 | Advertisements |
| 9802.1000 | Advertisements on T.V. |
| 9802.2000 | Advertisements on radio |
| 9802.3000 | Advertisements on closed circuit T.V. |
| 9802.4000 | Advertisements in newspapers and periodicals |
| 9802.5000 | Advertisements on cable T.V. network |
| 9802.9000 | Advertisements on poles |
| 9802.9000 | Advertisements on bill boards |
| 9802.9000 | Digital Marketing including ads like Google Ads, Face Book Ads etc. |
| 98.03 | Facilities for travel |
| 9803.1000 | Travel by air of passengers within the territorial jurisdiction of Pakistan |
| 9803.1100 | Travel by air of passengers embarking on international journey from Pakistan |
| 9803.2000 | Domestic travel by train |
| 9803.2100 | International travel by train |
| 9803.9000 | Travel on Public transport via road and Other travelling services |
| 98.04 | Services provided for inland carriage of goods. |
| 9804.1000 | Carriage of goods by air |
| 9804.2000 | Carriage of goods by train |
| 9804.9000 | Other |
| 98.05 | Services provided by persons authorized to transact business on behalf of others. |
| 9805.1000 | Shipping agents |
| 9805.2000 | Stevedores |
| 9805.2100 | Ship management service |
| 9805.3000 | Freight forwarding agents |
| 9805.4000 | Customs agents |
| 9805.5000 | Travel agents |
| 9805.5100 | Tour operators |
| 9805.6000 | Recruiting agents |
| 9805.7000 | Advertising agents |
| 9805.8000 | Ship chandlers |
| 9805.9000 | Share transfer agent |
| 9805.9100 | Sponsorship services |
| 9805.9200 | Business support services |
| 9805.9090 | Other |
| 98.06 | Services provided in matters of hire. |
| 9806.1000 | Purchase or sale of moveable or immovable goods or property |
| 9806.2000 | Property dealers |
| 9806.3000 | Car/automobiles dealers |
| 9806.9000 | Dealers of second hand goods other than automobiles other |
| 9807.0000 | Services provided by property developers and promoters. |
| 9808.0000 | Courier services |
| 9809.0000 | Services provided by persons engaged in contractual execution of work or furnishing supplies. |
| 9810.0000 | Services provided for personal care by beauty parlors/clinics, slimming clinics and others. |
| 9811.0000 | Services provided by laundries, dry cleaners. |
| 98.12 | Telecommunication services. |
| 9812.1000 | Telephone services |
| 9812.1100 | Fixed line voice telephone service |
| 9812.1200 | Wireless telephone |
| 9812.1210 | Cellular telephone |
| 9812.1220 | Wireless Local Loop telephone |
| 9812.1300 | Video telephone |
| 9812.1400 | Payphone cards |
| 9812.1500 | Prepaid calling cards |
| 9812.1600 | Voice mail service |
| 9812.1700 | Messaging service |
| 9812.1710 | Short Message service (SMS) |
| 9812.1720 | Multimedia message service (MMS) |
| 9812.1910 | Shifting of telephone connection |
| 9812.1920 | Installation of telephone extension |
| 9812.1930 | Provision of telephone extension |
| 9812.1940 | Changing of telephone connection |
| 9812.1950 | Conversion of NWD connection to non NWD or vice versa |
| 9812.1960 | Cost of telephone set |
| 9812.1970 | Restoration of telephone connection |
| 9812.1990 | Others |
| 9812.2000 | Bandwidth services |
| 9812.2100 | Copper line based |
| 9812.2200 | Fibre-optic based |
| 9812.2300 | Co-axial cable based |
| 9812.2400 | Microwave based |
| 9812.2500 | Satellite based |
| 9812.2900 | Others |
| 9812.3000 | Telegraph |
| 9812.4000 | Telex |
| 9812.5000 | Telefax |
| 9812.5010 | Store and forward fax services |
| 9812.5090 | Others |
| 9812.6000 | Internet services |
| 9812.6100 | Internet services including email services |
| 9812.6110 | Dial-up internet services |
| 9812.6120 | Broadband services for DSL connection |
| 9812.6121 | Copper line based |
| 9812.6122 | Fibre-optic based |
| 9812.6123 | Co-axial cable based |
| 9812.6124 | Wireless based |
| 9812.6125 | Satellite based |
| 9812.6129 | Others |
| 9812.6130 | Internet/email/Data/SMS/MMS services on WLL networks |
| 9812.6140 | Internet/email/Data/SMS/MMS services on cellular mobile networks |
| 9812.6190 | Others |
| 9812.6200 | Data Communication Network services (DCNS) |
| 9812.6210 | Copper Line based |
| 9812.6220 | Co-axial cable based |
| 9812.6230 | Fibre-optic based |
| 9812.6240 | Wireless/Radio based |
| 9812.6250 | Satellite based |
| 9812.6290 | Others |
| 9812.6300 | Value added data services |
| 9812.6310 | Virtual private Network services (VPN) |
| 9812.6320 | Digital Signature service |
| 9812.6390 | Others |
| 9812.9000 | Audio text services |
| 9812.9100 | Tele-text services |
| 9812.9200 | Trunk radio services |
| 9812.9300 | Paging services |
| 9812.9400 | Voice paging services |
| 9812.9410 | Radio paging services |
| 9812.9490 | Vehicle tracking services |
| 9812.9500 | Burglar alarm services |
| 9812.9090 | Others |
| 98.13 | Services provided by banking companies, insurance companies, cooperative financing societies modarbas, musharikas, leasing companies, foreign exchange dealers, non-banking financial institutions and other persons dealing in any such services. |
| 9813.1000 | Services provided in respect of insurance to a policy holder by an insurer, including a reinsure. |
| 9813.1100 | Goods insurance |
| 9813.1200 | Fire insurance |
| 9813.1300 | Theft insurance |
| 9813.1400 | Marine insurance |
| 9813.1500 | Life insurance |
| 9813.1600 | Other insurance |
| 9813.2000 | Services provided in respect of advances and loans |
| 9813.3000 | Services provided in respect of leasing |
| 9813.3010 | Financial leasing |
| 9813.3020 | Commodity or equipment leasing |
| 9813.3030 | Hire-purchase leasing |
| 9813.3090 | Other |
| 9813.3900 | Services provided in respect of musharika financing |
| 9813.4000 | Services provided by banking companies in relation to: |
| 9813.4100 | Guarantee |
| 9813.4200 | Brokerage |
| 9813.4300 | Letter of credit |
| 9813.4400 | Issuance of pay order and demand draft |
| 9813.4500 | Bill of exchange |
| 9813.4600 | Transfer of money including telegraphic transfer, mail transfer and electronic transfer |
| 9813.4700 | Bank guarantee |
| 9813.4800 | Bill discounting commission |
| 9813.4900 | Safe deposit lockers |
| 9813.4910 | Safe vaults |
| 9813.5000 | Issuance,, processing and operation of credit and debit cards |
| 9813.6000 | Commission and brokerage of foreign exchange dealings |
| 9813.7000 | Automated Teller Machine operations, maintenance and management |
| 9813.8000 | Service provided as banker to an issue |
| 9813.8100 | Other |
| 9813.9000 | Service provided by a foreign exchange dealer or exchange company or money changer |
| 98.14 | Services provided by architects, town planners, contractors, property developers or promoters, interior decorators. |
| 9814.1000 | Architects or town planners |
| 9814.2000 | Contractors of building (including water supply, gas supply and sanitary works), roads and bridges, electrical and mechanical works (including air conditioning), horticultural works, multi-discipline works (including turn-key projects) and similar other works. |
| 9814.3000 | Property developers or promoters |
| 9814.4000 | Landscape designers |
| 9814.9000 | Other |
| 98.15 | Services provided by professionals and consultants etc. |
| 9815.1000 | Medical practitioners and consultants |
| 9815.2000 | Legal practitioners and consultants |
| 9815.3000 | Accountants and auditors |
| 9815.4000 | Management consultants |
| 9815.5000 | Technical, scientific, engineering consultants |
| 9815.6000 | Software or IT based system development consultants |
| 9815.9000 | Other consultants |
| 9816 | Services provided by pathological laboratories. |
| 98.17 | Services provided by medical diagnostic laboratories including X-Rays, CT Scan, M.R. Imaging etc. |
| 9817.1000 | Scientific laboratories |
| 9817.2000 | Mechanical laboratories |
| 9817.3000 | Chemical laboratories |
| 9817.4000 | Electrical or electronic laboratories |
| 9817.9000 | Other such laboratories |
| 98.18 | Services provided by specialized agencies. |
| 9818.1000 | Security agency |
| 9818.2000 | Credit rating agency |
| 9818.3000 | Market research agency |
| 9818.9000 | Other such agencies |
| 98.19 | Services provided by specified persons or businesses |
| 9819.1000 | Stockbrokers |
| 9819.1100 | Under writers |
| 9819.1200 | Indenters |
| 9819.1300 | Commission agents |
| 9819.1400 | Packers |
| 9819.2000 | Money exchanger |
| 9819.3000 | Rent a car |
| 9819.4000 | Prize bond dealers |
| 9819.5000 | Surveyors |
| 9819.6000 | Designers |
| 9819.7000 | Outdoor photographer |
| 9819.8000 | Art painter |
| 9819.9000 | Cable TV operators |
| 9819.9100 | Auctioneers |
| 9819.9200 | Public relations services |
| 9819.9300 | Management consultants |
| 9819.9400 | Technical testing and analysis service |
| 9819.9500 | Service provided by a registrar to an issue |
| 9819.9090 | Others |
| 98.20 | Services provided by specialized workshops or undertakings |
| 9820.1000 | Auto-workshops |
| 9820.2000 | Workshops for industrial machinery construction and earth-moving machinery or other special purpose machinery etc. |
| 9820.3000 | Workshops for electric or electronic equipment’s or appliances etc including computer hardware |
| 9820.4000 | Car washing or similar service stations |
| 9820.9000 | Other workshops |
| 98.21 | Services provided in specified fields. |
| 9821.1000 | Healthcare center, gyms or physical fitness center etc. |
| 9821.2000 | Indoor sports and games center |
| 9821.3000 | Baby care center |
| 9821.4000 | Body massage center |
| 9821.5000 | Pedicure center |
| 98.22 | Services provided for specified purposes. |
| 9822.1000 | Fumigation services |
| 9822.2000 | Maintenance or cleaning services |
| 9822.3000 | Janitorial services |
| 9822.4000 | Dredging or desilting services |
| 9822.9000 | Other similar services |
| 9823.000 | Franchise services |
| 9824.000 | Construction services |
| 9825.000 | Consultancy services |
| 9826.000 | Management services including fund and asset management services |
| 9827000 | Market research agencies |
| 9828000 | Program producers |
| 9829000 | Brokerage (other than stock) and indenting services |
| 9830000 | Race Clubs |
| 9831.0000 | General insurance agents |
| 9832.0000 | Exhibition or convention services |
| 9833.0000 | Data processing and provision of information, services of engineers, handling and storage of goods |
| 9834.0000 | Fashion designers |
| 9835.0000 | Cable operators |
| 9836.0000 | Internet café |
| 9837.0000 | Pandal and shamiana service |
| 9838.0000 | Airport services |
| 9839.0000 | Intellectual property services |
| 9840.0000 | Forward contract services |
| 9841.0000 | Packaging services |
| 9842.0000 | Services provided in matters of hire |
| 9843.0000 | Purchase or sale of moveable or immovable goods or property |
| 9844.0000 | Property dealers and realtors |
| 9845.0000 | Automobile dealers |
| 9846.0000 | Dealers of second hand goods other than automobiles |
| 9847.0000 | Cosmetic and plastic surgery |
| 9848.0000 | Beauty parlor and beauty clinics |
| 9849.0000 | HR consultants |
| 9850.0000 | Corporate law consultants |
| 9851.0000 | Tax consultants |
| 9852.0000 | Human resources & personnel development services |
| 9853.0000 | Coaching centers |
| 9854.0000 | Vocational centers |
| 9855.0000 | Actuarial services |
| 9856.0000 | Training services |
| 9857.0000 | Tracking services |
| 9858.0000 | Security alarm services |
| 9859.0000 | Human resource development |
| 9860.0000 | Building maintenance and service provider |
| 9861.0000 | Quality control services (ISO certification authority) |
| 9862.0000 | Services provided by motels, guest houses and farm houses. |
| 9863.0000 | Debt collection agencies |
| 9864.0000 | Amusement parks |
| 9865.0000 | Call centres |
| 9866.0000 | Film and drama studios including mobile stage shows or cinemas |
| 9867.0000 | Entertainment services |
| 9868.0000 | Services provided in respect of manufacturing or processing on toll basis. |
References
This above classification of services is on the basis of HS codes issued and adopted by the Punjab Revenue Authority (PRA).
Disclaimer
HS codes mentioned above are for informational purposes only. While we strive for accuracy, this does not constitute legal or professional advice. Please consult a qualified tax professional for specific guidance.